CBDT v. Regen Infrastructure & Services (P.) Ltd.

75 Taxmann.com 135High Court2016#7558 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 143(3)Section 153ASection 153DSection 139(1)Section 148Section 115BAASection 143(2)Section 144A

Issues it is cited on

section 274(2)section 135asection 148bcasus omissussection 271aaasection 144asection 158bcsection 142asection 144basection 80csection 40a(ia)section 269t

Judgments citing CBDT v. Regen Infrastructure & Services (P.) Ltd.

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

ASSISTANT COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JYOTI MEDISERVICES LTD., ALLAHABAD

ITA 129/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.113, 114 & 115/Alld/2025 Assessment year:2011-12 to 13-14 Jyoti Mediservices Private Ltd., Vs. DCIT, Central Circle, 162, Bai Ka Bagh, Lowther Road Allahabad Allahabad-211003 PAN:AADCS2366P (Appellant) (Respondent) I.T.A. No.129/Alld/2025 Assessment year:2012-13 A.C.I.T., Vs. Jyoti Mediservices Private Ltd., Allahabad 162, Bai Ka Bagh, Lowther Road Allahabad-211003…

JYOTI MEDISERVICES PRIVATE LIMITED, ,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

ITA 115/ALLD/2025[2013-14]Status: DisposedITAT Allahabad21 Nov 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.113, 114 & 115/Alld/2025 Assessment year:2011-12 to 13-14 Jyoti Mediservices Private Ltd., Vs. DCIT, Central Circle, 162, Bai Ka Bagh, Lowther Road Allahabad Allahabad-211003 PAN:AADCS2366P (Appellant) (Respondent) I.T.A. No.129/Alld/2025 Assessment year:2012-13 A.C.I.T., Vs. Jyoti Mediservices Private Ltd., Allahabad 162, Bai Ka Bagh, Lowther Road Allahabad-211003…

JYOTI MEDISERVICES PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

ITA 114/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.113, 114 & 115/Alld/2025 Assessment year:2011-12 to 13-14 Jyoti Mediservices Private Ltd., Vs. DCIT, Central Circle, 162, Bai Ka Bagh, Lowther Road Allahabad Allahabad-211003 PAN:AADCS2366P (Appellant) (Respondent) I.T.A. No.129/Alld/2025 Assessment year:2012-13 A.C.I.T., Vs. Jyoti Mediservices Private Ltd., Allahabad 162, Bai Ka Bagh, Lowther Road Allahabad-211003…

JYOTI MEDISERVICES PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD, ALLAHABAD

ITA 113/ALLD/2025[2011-12]Status: DisposedITAT Allahabad21 Nov 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.113, 114 & 115/Alld/2025 Assessment year:2011-12 to 13-14 Jyoti Mediservices Private Ltd., Vs. DCIT, Central Circle, 162, Bai Ka Bagh, Lowther Road Allahabad Allahabad-211003 PAN:AADCS2366P (Appellant) (Respondent) I.T.A. No.129/Alld/2025 Assessment year:2012-13 A.C.I.T., Vs. Jyoti Mediservices Private Ltd., Allahabad 162, Bai Ka Bagh, Lowther Road Allahabad-211003…

INCOME TAX OFFICER, BODHI TOWER vs. KUMAR BUILDERS PROJECT PUNE PRIVATE LIMITED, BUND GARDEN

In the result, the appeal filed by the Revenue is dismissed

ITA 199/PUN/2025[2019-20]Status: DisposedITAT Pune11 Jun 2025AY 2019-20

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2019-20

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 139(1)Section 139(4)Section 80ISection 80P

…ot the case of the revenue that the assessee is not entitled for carry forward of losses. 4. On the given facts, the decision of Hon'ble Madras High Court in Regen Infrastructure & Services (P.) Ltd. V/s CBDT (68 Taxmann.com 93) as affirmed by division bench (75 Taxmann.com 135) is squarely applicable to the facts of the case. The Hon'ble Court, under similar circumstances, condoned the delay of one day and held that the petitioner had successfully explained the delay in filing the return on 16.10.2010 instead of 15.10.2010. Further, it is not the case of the respondents that the petitioner is not entitled to cla…

BENNET PHARMACEUTICALS LIMITED,VADODARA vs. THE DY. CIT, CENTRAL CIRCLE-1(1)(1), VADODARA

In the result, the appeal filed by the assessee in ITA No

ITA 782/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad07 Feb 2025AY 2015-16

Bench: Shri TR Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Surendra Modiani, A.RFor Respondent: Shri Rignesh Das, Sr. D.R
Section 139(1)Section 143(1)Section 143(3)Section 80ASection 80CSection 80I

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri TR Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos. 781 & 782/Ahd/2024 Assessment Years 2014-15 & 2015-16 Bennet Pharmaceutical Ltd. The Deputy CIT, B-608, Manubhai Tower, Central Circle-1(1)(1), Sayajigunj, Vs Vadodara Vadodara-390020 PAN: AACCB8447R (Appellant) (Respondent) Assessee by: Shri Surendra Modiani, A.R. Revenue by: Shri Rignesh Das, Sr. D.R. Date of hearing : 19-12-2024 Date of pronouncement : 07-02-2025 आदेश/ORDER PER : TR SENTHIL KUMAR , JUDICIAL MEMBER:- These appeals are fil…

BENNET PHARMACEUTICALS LIMITED,VADODARA vs. THE DY. CIT, CENTRAL CIRCLE-1(1)(1), VADODARA

In the result, the appeal filed by the assessee in ITA No

ITA 781/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad07 Feb 2025AY 2014-15

Bench: Shri TR Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Surendra Modiani, A.RFor Respondent: Shri Rignesh Das, Sr. D.R
Section 139(1)Section 143(1)Section 143(3)Section 80ASection 80CSection 80I

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri TR Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos. 781 & 782/Ahd/2024 Assessment Years 2014-15 & 2015-16 Bennet Pharmaceutical Ltd. The Deputy CIT, B-608, Manubhai Tower, Central Circle-1(1)(1), Sayajigunj, Vs Vadodara Vadodara-390020 PAN: AACCB8447R (Appellant) (Respondent) Assessee by: Shri Surendra Modiani, A.R. Revenue by: Shri Rignesh Das, Sr. D.R. Date of hearing : 19-12-2024 Date of pronouncement : 07-02-2025 आदेश/ORDER PER : TR SENTHIL KUMAR , JUDICIAL MEMBER:- These appeals are fil…

M/S. JEEVANDARSHI MARKETING PVT. LTD.,KOLKATA vs. I.T.O., WARD - 6(2), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

ITA 509/KOL/2022[2019-2020]Status: DisposedITAT Kolkata28 Nov 2022AY 2019-2020

Bench: Shri Rajesh Kumar, Hon’Blei.T.A. No. 509/Kol/2022 Assessment Year: 2019-2020 M/S. Jeevandarshi Marketing Pvt. Ltd. Income Tax Officer, Ward-6(2), Kolkata 4Th Floor Vs 9, India Exchange Place Kolkata - 700001 [Pan : Aaacj8585A] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sunil Surana, A/R Revenue By : Shri P.P. Barman, Addl. Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 24/11/2022 घोषणा क" तारीख /Date Of Pronouncement: 28/11/2022 आदेश/O R D E R Per Shri Rajesh Kumar: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 23/08/2022, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act’), For Assessment Year 2019-2020. 2. The Sole Issue Raised By The Assessee Is Against The Order Of The Ld. Cit(A) Confirming The Order Of The Assessing Officer Wherein The Assessing Officer Had Disallowed The Carry Forward Of Business Loss Of Rs.72,96,597/- On The Ground That The Return Was Filed On 01/11/2019 Whereas The Due Date Of Filing Was On 31/10/2019. 3. Facts In Brief Are That The Assessee Filed The Return Of Income On 01/11/2019 Declaring Total Loss At Rs.72,96,596/-. The Same Was Processed By The Central Processing Centre (Cpc), Bengaluru U/S 143(1) Of The Act Vide Intimation Dt. 30/04/2020, Wherein The Claim Of The Assessee Of Carry Forward Of Loss To Subsequent Year Was Rejected On The Ground That The Return Was Filed On 01/11/2019. 4. Aggrieved The Assesse Carried The Matter In Appeal Before The Ld. Cit(A). The Ld. Cit(A) Simply Dismissed The Appeal Of The Assessee By

For Appellant: Shri Sunil Surana, A/RFor Respondent: Shri P.P. Barman, Addl. CIT, D/R
Section 143(1)Section 250Section 80I

…। आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 509/Kol/2022 Assessment Year: 2019-2020 M/s. Jeevandarshi Marketing Pvt. Ltd. Income Tax Officer, Ward-6(2), Kolkata 4th Floor Vs 9, India Exchange Place Kolkata - 700001 [PAN : AAACJ8585A] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Sunil Surana, A/R Revenue by : Shri P.P. Barman, Addl. CIT, D/R सुनवाई क" तारीख/Date of Hearing : 24/11/2022 घोषणा क" तारीख /Date of Pronouncement: 28/11/2022 आदेश/O R D E R PER SHRI RAJESH KUMAR, ACCOU…

ACIT, CIRCLE-1(2), SURAT vs. VEEKAY RAYONS, SURAT

In the result, the ground of appeal raised by the revenue are dismissed

ITA 490/SRT/2019[2015-16]Status: DisposedITAT Surat16 May 2022AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) A.C.I.T. M/S Veekay Rayons, Circle-1(2), 4007, World Trade Centre, Ring Vs. Surat. Road, Rustampura, Surat-395002. Pan : Aaffv 4128 H Appellant Respondednt

Section 139(1)Section 254(1)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Physical Court) A.C.I.T. M/s Veekay Rayons, Circle-1(2), 4007, World Trade Centre, Ring Vs. Surat. Road, Rustampura, Surat-395002. PAN : AAFFV 4128 H APPELLANT RESPONDEDNT Department by Shri Deependra Kumar, Sr. DR Assessee by Shri Ramesh Malpani, A.R. Date of hearing 28/04/2022 Date of pronouncement 17/05/2022 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the Revenue is directed against the order of the Commis…

TENOVIA SOLUTIONS PVT LTD,CHENNAI vs. ADIT,CPC, BENGALURU

The appeal stands allowed for statistical purposes in terms of our above order

ITA 490/CHNY/2021[2019-20]Status: DisposedITAT Chennai11 May 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 119(2)(b)Section 139(3)Section 143(1)

…ot the case of the revenue that the assessee is not entitled for carry forward of losses. 4. On the given facts, the decision of Hon’ble Madras High Court in Regen Infrastructure & Services (P.) Ltd. V/s CBDT (68 Taxmann.com 93) as affirmed by division bench (75 Taxmann.com 135) is squarely applicable to the facts of the case. The Hon’ble Court, under similar circumstances, condoned the delay of one day and held that the petitioner had successfully explained the delay in filing the return on 16.10.2010 instead of 15.10.2010. Further, it is not the case of the respondents that the petitioner is not entitled to cla…

LODHA DEVELOPERS LTD(FORMERLY KNOWN AS LODHA DEVELOPERS PRIVATE LIMITED),MUMBAI vs. DCIT CEN CIR 7(3), MUMBAI

In the result, appeal of the Revenue is dismissed and appeal of the assessee is allowed

ITA 2348/MUM/2018[2014-15]Status: DisposedITAT Mumbai20 Feb 2020AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Bledy. Commissioner Of Income-Tax V. M/S. Palava Dwellers Pvt. Ltd., Central Circle – 7(3) 412, 71-G, Vardhman Chamber Room No. 655, 6Th Floor C.P. Road, Horniman Circle Aayakar Bhavan, M.K. Road Fort, Mumbai Mumbai – 400 020 Pan: Aabcl1117D (Appellant) (Respondent) Lodha Developers Limited Dy. Commissioner Of Income-Tax V. {Since Merged M/S. Palava Dwellers Pvt. Ltd.,} Central Circle – 7(3) 412, 4Th Floor, 17G, Vardhman Chamber Room No. 655, 6Th Floor Cawasji Patel Road, Horniman Circle Aayakar Bhavan, M.K. Road Fort, Mumbai - 400 001 Mumbai – 400 020 Pan: Aabcl1117D (Appellant) (Respondent)

For Appellant: Shri Rajan R. VoraFor Respondent: Shri Awungshi Gimson
Section 143(3)Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON'BLE ACCOUNTANT MEMBER Dy. Commissioner of Income-tax v. M/s. Palava Dwellers Pvt. Ltd., Central Circle – 7(3) 412, 71-G, Vardhman Chamber Room No. 655, 6th Floor C.P. Road, Horniman Circle Aayakar Bhavan, M.K. Road Fort, Mumbai Mumbai – 400 020 PAN: AABCL1117D (Appellant) (Respondent) Lodha Developers Limited Dy. Commissioner of Income-tax v. {since merged M/s. Palava Dwellers Pvt. Ltd.,} Central circle – 7(3) 412, 4th Floor, 17G, Vardhman Chamber Room No. 655, 6th Floor Cawas…

DCIT CENT. CIR. -7(3), MUMBAI vs. PALAVA DWELLERS PVT. LTD. , MUMBAI

In the result, appeal of the Revenue is dismissed and appeal of the assessee is allowed

ITA 2147/MUM/2018[2014-15]Status: DisposedITAT Mumbai20 Feb 2020AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Bledy. Commissioner Of Income-Tax V. M/S. Palava Dwellers Pvt. Ltd., Central Circle – 7(3) 412, 71-G, Vardhman Chamber Room No. 655, 6Th Floor C.P. Road, Horniman Circle Aayakar Bhavan, M.K. Road Fort, Mumbai Mumbai – 400 020 Pan: Aabcl1117D (Appellant) (Respondent) Lodha Developers Limited Dy. Commissioner Of Income-Tax V. {Since Merged M/S. Palava Dwellers Pvt. Ltd.,} Central Circle – 7(3) 412, 4Th Floor, 17G, Vardhman Chamber Room No. 655, 6Th Floor Cawasji Patel Road, Horniman Circle Aayakar Bhavan, M.K. Road Fort, Mumbai - 400 001 Mumbai – 400 020 Pan: Aabcl1117D (Appellant) (Respondent)

For Appellant: Shri Rajan R. VoraFor Respondent: Shri Awungshi Gimson
Section 143(3)Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON'BLE ACCOUNTANT MEMBER Dy. Commissioner of Income-tax v. M/s. Palava Dwellers Pvt. Ltd., Central Circle – 7(3) 412, 71-G, Vardhman Chamber Room No. 655, 6th Floor C.P. Road, Horniman Circle Aayakar Bhavan, M.K. Road Fort, Mumbai Mumbai – 400 020 PAN: AABCL1117D (Appellant) (Respondent) Lodha Developers Limited Dy. Commissioner of Income-tax v. {since merged M/s. Palava Dwellers Pvt. Ltd.,} Central circle – 7(3) 412, 4th Floor, 17G, Vardhman Chamber Room No. 655, 6th Floor Cawas…

CBDT v. Regen Infrastructure & Services (P.) Ltd. (75 Taxmann.com 135) — Cited in 15 Judgments | BharatTax